Corporate investment inherently relies on time horizon, as profits result from acquiring assets or developing capabilities that yield future benefits that exceed upfront costs. Despite the importance of time horizon to understanding resource allocation, knowledge about the subject has accumulated slowly. Our review therefore encompasses insights from several research streams that partially address the subject even though time horizon is not the central construct in any of them. We aim to clarify key constructs related to time horizon, organize prior research about the antecedents of time horizon, explain the implications of several theoretical traditions for time horizon, and detail the range of measures that have been used to capture time horizon empirically. By focusing narrowly on this topic but searching broadly for references, we provide integrative summaries of existing research and identify opportunities for new and unique research.